LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION April 8, 2011 TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S O'Brien, Director, Legislative Budget Board IN RE:SB589 by Uresti (Relating to appraisal review board members.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapter 6 of the Tax Code, regarding property taxation and local administration, to add an eligibility requirement that potential Appraisal Review Board members must be citizens of the United States. The bill also would remove Appraisal Review Board appointment authority from the appraisal district board of directors and would assign that authority to the local administrative district judge in the county in which the appraisal district is established. The bill would make conforming changes and clarifications to the Tax Code and the Government Code. The bill would repeal Section 6.41(d-1) of the Tax Code, which currently restricts appraisal review board appointments by a district judge to counties above a certain population. The bill would change Appraisal Review Board appointment procedures but would not change taxable property values, tax rates, or any other variable affecting property tax levies, so there would be no fiscal impact on the state or units of local government. The bill would be effective on January 1, 2012. Local Government Impact No fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: JOB, KKR, SJS
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION
April 8, 2011
TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S O'Brien, Director, Legislative Budget Board IN RE:SB589 by Uresti (Relating to appraisal review board members.), As Introduced
TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
FROM: John S O'Brien, Director, Legislative Budget Board
IN RE: SB589 by Uresti (Relating to appraisal review board members.), As Introduced
Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
John S O'Brien, Director, Legislative Budget Board
John S O'Brien, Director, Legislative Budget Board
SB589 by Uresti (Relating to appraisal review board members.), As Introduced
SB589 by Uresti (Relating to appraisal review board members.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 6 of the Tax Code, regarding property taxation and local administration, to add an eligibility requirement that potential Appraisal Review Board members must be citizens of the United States. The bill also would remove Appraisal Review Board appointment authority from the appraisal district board of directors and would assign that authority to the local administrative district judge in the county in which the appraisal district is established. The bill would make conforming changes and clarifications to the Tax Code and the Government Code. The bill would repeal Section 6.41(d-1) of the Tax Code, which currently restricts appraisal review board appointments by a district judge to counties above a certain population. The bill would change Appraisal Review Board appointment procedures but would not change taxable property values, tax rates, or any other variable affecting property tax levies, so there would be no fiscal impact on the state or units of local government. The bill would be effective on January 1, 2012.
The bill would amend Chapter 6 of the Tax Code, regarding property taxation and local administration, to add an eligibility requirement that potential Appraisal Review Board members must be citizens of the United States. The bill also would remove Appraisal Review Board appointment authority from the appraisal district board of directors and would assign that authority to the local administrative district judge in the county in which the appraisal district is established. The bill would make conforming changes and clarifications to the Tax Code and the Government Code.
The bill would repeal Section 6.41(d-1) of the Tax Code, which currently restricts appraisal review board appointments by a district judge to counties above a certain population.
The bill would change Appraisal Review Board appointment procedures but would not change taxable property values, tax rates, or any other variable affecting property tax levies, so there would be no fiscal impact on the state or units of local government.
The bill would be effective on January 1, 2012.
Local Government Impact
No fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: JOB, KKR, SJS
JOB, KKR, SJS